Inversión pública y desarrollo generado por la Ley 30897 que sustituye la exoneración tributaria en el departamento de Loreto periodo 2019 – 2022

• Autor: Bardales Marichin, Christian Alexander
• Formato: tesis de maestría
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10332
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10332
• Nivel de acceso: acceso abierto
• Materia: Desarrollo económico; Inversiones públicas; Exoneración; https://purl.org/pe-repo/ocde/ford#5.06.02

This study was carried out to know the impact of Law No. 30897 on public investment and development in the department of Loreto in the period 2019 2022. It was correlational, explanatory, non-experimental and empirical. Where a population of 234 processes was used. Where observation was used to collect the required data. According to the findings during the 2019-2022 period, the Loreto regional government experienced a substantial increase in its executed budget, reaching 571.08 million soles in 2022, which represents an increase of 725.54%. This growth was accompanied by changes in the trust's share of determined resources and in the distribution of resources between ordinary and determined resources. While regular resources decreased by 50%, determined resources increased dramatically by 1221%, resulting in a higher proportion of the latter in the total budget. At the government level, the national government showed an average growth of 75%, while the regional government had the largest budget executed. The degree of concentration of the prioritized sectors increased positively, although unevenly with other sectors, suggesting possible changes in resource allocation priorities during the analyzed period.